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Connetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Moravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County … cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy … Berger treated the village as her personal bank account and abused the public’s trust,” DiNapoli said. “I thank District Attorney Pasqua and the New York State Police for their partnership. Justice …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageGloversville Enlarged School District – IT Asset Management (S9-22-12)
… for. Specifically: Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent … not be located and was not inventoried. Twelve IT assets with combined purchase prices or cost estimates of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Central Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… receipts received at the circulation desk. Ensure that on a daily basis two employees count the cash receipts … the amounts collected as recorded in the system and on the cash register tapes with the amounts remitted for …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Ticonderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State … of the newsletter on a daily basis. A minimum of 15 business days must elapse between publication of the notice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesSmithtown Fire District – Capital Project (2014M-231)
… square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. … Key Findings The Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with permissive referendum requirements. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… did not prepare adequate monthly reports detailing all funds received and disbursed. Key Recommendations Approve … Furnish monthly reports to the Council that indicate funds received and disbursed. … East Aurora Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial